NJSNJS Co.,Ltd.2325東証プライムサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥13 is left as operating profit. Revenue changed +10.0% from the prior year, operating profit +9.2%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 10.0% | 0.70× | 7.0% | 1.31× | 9.2% |
| 2022 | 9.0% | 0.69× | 6.2% | 1.28× | 7.9% |
| 2023 | 9.1% | 0.76× | 6.9% | 1.25× | 8.6% |
| 2024 | 9.4% | 0.75× | 7.0% | 1.25× | 8.7% |
| 2025 | 8.8% | 0.75× | 6.6% | 1.30× | 8.6% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 19,315 | 19,232 | 22,028 | 22,594 | 24,854 |
| Cost of revenue | 11,740 | 11,706 | 14,784 | 13,264 | 14,763 |
| Gross profit | 7,575 | 7,526 | 7,244 | 9,330 | 10,091 |
| SG&A | 4,816 | 5,591 | 5,625 | 6,337 | 6,823 |
| Operating income | 2,759 | 1,935 | 1,619 | 2,993 | 3,268 |
| Pretax income | 2,851 | 2,551 | 2,868 | 3,148 | 3,225 |
| Income tax | 919 | 822 | 861 | 1,026 | 1,040 |
| Net income attributable to owners | 1,929 | 1,727 | 1,997 | 2,116 | 2,182 |
| Operating margin | 14.3% | 10.1% | 7.3% | 13.2% | 13.1% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥13.5B | ¥14B | ¥17.2B | ¥17.7B | ¥17.8B |
| Total assets | ¥27.5B | ¥28.2B | ¥29.5B | ¥31.1B | ¥35.1B |
| Net assets | ¥21.5B | ¥23.1B | ¥24.6B | ¥26.2B | ¥28.6B |
| Share capital | ¥520M | ¥520M | ¥520M | ¥520M | ¥520M |
| Property, plant and equipment | ¥2.64B | ¥3.07B | ¥1.18B | ¥1.12B | ¥1.4B |
| Intangible assets excluding goodwill | ¥449.2M | ¥713.9M | ¥729.1M | ¥722.5M | ¥1.28B |
| Goodwill | — | ¥110.8M | ¥87M | ¥63.3M | ¥503.7M |
| Investment securities | ¥1.26B | ¥1.24B | ¥1.66B | ¥2.11B | ¥3.91B |
| Current assets | ¥21.7B | ¥21.5B | ¥24.2B | ¥25.5B | ¥27.1B |
| Current liabilities | ¥4.83B | ¥4.24B | ¥4.17B | ¥4.33B | ¥5.55B |
| Long-term borrowings | ¥1.4M | — | — | — | — |
| Total liabilities | ¥6.01B | ¥5.1B | ¥4.94B | ¥4.93B | ¥6.52B |
| Non-controlling interests | ¥50.6M | ¥52.1M | ¥61.2M | ¥66.8M | ¥69.9M |
| Equity attributable to owners of parent | ¥21.1B | ¥22.5B | ¥23.7B | ¥24.9B | ¥26.1B |
| Retained earnings | ¥21.1B | ¥22.5B | ¥23.7B | ¥25B | ¥26.2B |
| Treasury stock | -¥806.7M | -¥792.5M | -¥792.6M | -¥874.2M | -¥854.5M |
EDINET (FSA Japan)
有価証券報告書－第76期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第75期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第74期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第73期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第72期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第71期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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